FAC Explorer

Audit 316613

FY End
2022-12-31
Total Expended
$217.61M
Findings
70
Programs
66
Organization: County of Montgomery (PA)
Year: 2022 Accepted: 2024-08-05
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
480352 2022-005 Significant Deficiency Yes L
480353 2022-005 Significant Deficiency Yes L
480354 2022-005 Significant Deficiency Yes L
480355 2022-005 Significant Deficiency Yes L
480356 2022-005 Significant Deficiency Yes L
480357 2022-006 Material Weakness Yes B
480358 2022-006 Material Weakness Yes B
480359 2022-005 Significant Deficiency Yes L
480360 2022-005 Significant Deficiency Yes L
480361 2022-005 Significant Deficiency Yes L
480362 2022-005 Significant Deficiency Yes L
480363 2022-005 Significant Deficiency Yes L
480364 2022-005 Significant Deficiency Yes L
480365 2022-005 Significant Deficiency Yes L
480366 2022-005 Significant Deficiency Yes L
480367 2022-005 Significant Deficiency Yes L
480368 2022-005 Significant Deficiency Yes L
480369 2022-005 Significant Deficiency Yes L
480370 2022-005 Significant Deficiency Yes L
480371 2022-005 Significant Deficiency Yes L
480372 2022-005 Significant Deficiency Yes L
480373 2022-005 Significant Deficiency Yes L
480374 2022-005 Significant Deficiency Yes L
480375 2022-005 Significant Deficiency Yes L
480376 2022-005 Significant Deficiency Yes L
480377 2022-005 Significant Deficiency Yes L
480378 2022-005 Significant Deficiency Yes L
480379 2022-005 Significant Deficiency Yes L
480380 2022-005 Significant Deficiency Yes L
480381 2022-005 Significant Deficiency Yes L
480382 2022-005 Significant Deficiency Yes L
480383 2022-005 Significant Deficiency Yes L
480384 2022-005 Significant Deficiency Yes L
480385 2022-005 Significant Deficiency Yes L
480386 2022-005 Significant Deficiency Yes L
1056794 2022-005 Significant Deficiency Yes L
1056795 2022-005 Significant Deficiency Yes L
1056796 2022-005 Significant Deficiency Yes L
1056797 2022-005 Significant Deficiency Yes L
1056798 2022-005 Significant Deficiency Yes L
1056799 2022-006 Material Weakness Yes B
1056800 2022-006 Material Weakness Yes B
1056801 2022-005 Significant Deficiency Yes L
1056802 2022-005 Significant Deficiency Yes L
1056803 2022-005 Significant Deficiency Yes L
1056804 2022-005 Significant Deficiency Yes L
1056805 2022-005 Significant Deficiency Yes L
1056806 2022-005 Significant Deficiency Yes L
1056807 2022-005 Significant Deficiency Yes L
1056808 2022-005 Significant Deficiency Yes L
1056809 2022-005 Significant Deficiency Yes L
1056810 2022-005 Significant Deficiency Yes L
1056811 2022-005 Significant Deficiency Yes L
1056812 2022-005 Significant Deficiency Yes L
1056813 2022-005 Significant Deficiency Yes L
1056814 2022-005 Significant Deficiency Yes L
1056815 2022-005 Significant Deficiency Yes L
1056816 2022-005 Significant Deficiency Yes L
1056817 2022-005 Significant Deficiency Yes L
1056818 2022-005 Significant Deficiency Yes L
1056819 2022-005 Significant Deficiency Yes L
1056820 2022-005 Significant Deficiency Yes L
1056821 2022-005 Significant Deficiency Yes L
1056822 2022-005 Significant Deficiency Yes L
1056823 2022-005 Significant Deficiency Yes L
1056824 2022-005 Significant Deficiency Yes L
1056825 2022-005 Significant Deficiency Yes L
1056826 2022-005 Significant Deficiency Yes L
1056827 2022-005 Significant Deficiency Yes L
1056828 2022-005 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $30.02M Yes 1
21.023 Emergency Rental Assistance Program $14.29M Yes 1
93.575 Child Care and Development Block Grant $7.97M Yes 1
93.563 Child Support Enforcement $4.84M - 0
14.218 Community Development Block Grants/entitlement Grants $4.79M - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $2.82M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.61M - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.67M Yes 1
14.239 Home Investment Partnerships Program $1.34M - 0
14.231 Emergency Solutions Grant Program $1.15M - 0
93.558 Temporary Assistance for Needy Families $617,815 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $535,759 - 0
17.258 Wia Adult Program $374,593 - 0
16.922 Equitable Sharing Program $358,651 - 0
93.053 Nutrition Services Incentive Program $276,529 - 0
93.958 Block Grants for Community Mental Health Services $256,863 - 0
95.001 High Intensity Drug Trafficking Areas Program $256,246 - 0
10.569 Emergency Food Assistance Program (food Commodities) $255,499 - 0
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $246,784 - 0
16.575 Crime Victim Assistance $234,922 - 0
14.267 Continuum of Care Program $220,258 - 0
16.754 Harold Rogers Prescription Drug Monitoring Program $205,519 - 0
93.069 Public Health Emergency Preparedness $204,065 - 0
93.268 Immunization Cooperative Agreements $199,190 Yes 2
84.181 Special Education-Grants for Infants and Families $189,899 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $183,423 - 0
93.090 Guardianship Assistance $172,364 - 0
93.788 Opioid Str $135,574 - 0
16.839 Stop School Violence $135,356 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $128,536 - 0
93.667 Social Services Block Grant $120,994 - 0
93.991 Preventive Health and Health Services Block Grant $112,284 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $100,880 - 0
93.778 Medical Assistance Program $95,081 Yes 1
17.277 Workforce Investment Act (wia) National Emergency Grants $88,661 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $83,950 - 0
93.994 Maternal and Child Health Services Block Grant to the States $81,195 - 0
93.669 Child Abuse and Neglect State Grants $74,054 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $73,812 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $59,024 - 0
93.071 Medicare Enrollment Assistance Program $48,219 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $46,245 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $45,785 - 0
97.067 Homeland Security Grant Program $45,669 Yes 0
93.150 Projects for Assistance in Transition From Homelessness (path) $39,999 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $38,669 - 0
97.042 Emergency Management Performance Grants $33,840 - 0
20.205 Highway Planning and Construction $33,209 - 0
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $30,154 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $25,000 - 0
93.940 Hiv Prevention Activities_health Department Based $23,938 - 0
97.024 Emergency Food and Shelter National Board Program $23,473 - 0
10.553 School Breakfast Program $21,971 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $21,161 - 0
20.600 State and Community Highway Safety $17,190 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $16,567 - 0
93.324 State Health Insurance Assistance Program $12,309 - 0
10.555 National School Lunch Program $11,695 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $10,434 - 0
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $8,044 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $6,967 - 0
93.659 Adoption Assistance $3,547 - 0
17.259 Wia Youth Activities $2,535 - 0
93.556 Promoting Safe and Stable Families $1,994 - 0
93.658 Foster Care_title IV-E $1,073 - 0
17.278 Wia Dislocated Worker Formula Grants $900 - 0

Contacts

Name Title Type
FTDGHDA8MCJ5 Karen Sanchez Auditee
6102783072 Daniel Sefick Auditor
No contacts on file

Notes to SEFA

Title: REPORTING ENTITY Accounting Policies: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying SEFA includes the federal award activity of the County under programs of the federal government for the year ended December 31, 2022. The information in the SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance. Because the SEFA presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position/fund balance, or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The schedule of expenditures of federal awards (SEFA) includes various departments, offices and agencies directly governed by the County of Montgomery, Pennsylvania’s (the County) Board of Commissioners and elected row officers. The SEFA does not include federal funds received and expended by independent authorities and other organizations included in the reporting entity under the criteria of the Governmental Accounting Standards Board Statement Number 14, The Financial Reporting Entity, as amended, as component units. Such component units are responsible, when applicable, for obtaining separate audits of their federal award programs.
Title: BASIS OF ACCOUNTING Accounting Policies: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying SEFA includes the federal award activity of the County under programs of the federal government for the year ended December 31, 2022. The information in the SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance. Because the SEFA presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position/fund balance, or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the SEFA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The accompanying schedule of WIOA expenditures by program identifier and year (the Schedule) is presented on the modified accrual basis of accounting. The Commonwealth of Pennsylvania Department of Labor (DOL) requires the break-out in the Schedule by Commonwealth of Pennsylvania fiscal year (July 1 to June 30) to allow for verification by the DOL that all WIOA expenditures have been included in the SEFA. The accompanying Health Department Federal Funding Summary schedule is presented on the modified accrual basis of accounting. The Commonwealth of Pennsylvania Department of Health and Human Services (PAHHS) requested that additional information for each federal program passed through PAHHS be included within the report for the federal program funding to be more readily identified and monitored. This schedule summarizes receipts and expenditures for federal programs passed through the Commonwealth of Pennsylvania Department of Health and PAHHS to the County and includes total federal funding received during the year, revenues and expenditures recognized, and amounts accrued and deferred. The accompanying schedule of Housing and Community Development amounts received is presented on the modified accrual basis of accounting. The Commonwealth of Pennsylvania Department of Community and Economic Development (PADCED) requires this payment listing to allow for confirmation of all funding that has passed through PADCED to the County for calendar year 2022. This schedule reconciles DCED funding as listed on the Commonwealth of Pennsylvania’s SUBS report with departmentally prepared receipt schedules and bank statement information to confirm receipt of said federal funds by the County during 2022.

Finding Details

Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-006
2022-006 – Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperation Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: 4100089408 21/22 and 4100089408 R1 FY 22/23 Pass-Through Agency: Pennsylvania Department of Health Pass-Through Number(s): Not Available Award Period: 1/1/2021 – 12/31/21 Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance (Modified Opinion) Criteria or Specific Requirement Management is responsible for Internal controls to be in place to ensure expenditures are recorded accurately with appropriate expenditure amounts. Condition and Context While testing allowable costs relating to payroll expenditures, sixteen out of forty transactions were identified that could not be appropriately re-calculated per the amount that was charged to the grant. The County was not able to provide support for payroll expenditure amounts charged to the grant for part-time hourly employees. Questioned Costs Known - $27,838 Cause The lack of internal controls relating to review and approval of timekeeping for grant eligible employees leaves the County susceptible to improper reporting of expenditure amounts relating to the grant. Effect Potential inaccurate expenditure reporting in the SEFA schedule. Repeat Finding Yes, prior year finding 2021-008. Recommendation We recommend management should review the process of timekeeping for grant eligible employees for daily time input. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-006
2022-006 – Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperation Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: 4100089408 21/22 and 4100089408 R1 FY 22/23 Pass-Through Agency: Pennsylvania Department of Health Pass-Through Number(s): Not Available Award Period: 1/1/2021 – 12/31/21 Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance (Modified Opinion) Criteria or Specific Requirement Management is responsible for Internal controls to be in place to ensure expenditures are recorded accurately with appropriate expenditure amounts. Condition and Context While testing allowable costs relating to payroll expenditures, sixteen out of forty transactions were identified that could not be appropriately re-calculated per the amount that was charged to the grant. The County was not able to provide support for payroll expenditure amounts charged to the grant for part-time hourly employees. Questioned Costs Known - $27,838 Cause The lack of internal controls relating to review and approval of timekeeping for grant eligible employees leaves the County susceptible to improper reporting of expenditure amounts relating to the grant. Effect Potential inaccurate expenditure reporting in the SEFA schedule. Repeat Finding Yes, prior year finding 2021-008. Recommendation We recommend management should review the process of timekeeping for grant eligible employees for daily time input. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-006
2022-006 – Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperation Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: 4100089408 21/22 and 4100089408 R1 FY 22/23 Pass-Through Agency: Pennsylvania Department of Health Pass-Through Number(s): Not Available Award Period: 1/1/2021 – 12/31/21 Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance (Modified Opinion) Criteria or Specific Requirement Management is responsible for Internal controls to be in place to ensure expenditures are recorded accurately with appropriate expenditure amounts. Condition and Context While testing allowable costs relating to payroll expenditures, sixteen out of forty transactions were identified that could not be appropriately re-calculated per the amount that was charged to the grant. The County was not able to provide support for payroll expenditure amounts charged to the grant for part-time hourly employees. Questioned Costs Known - $27,838 Cause The lack of internal controls relating to review and approval of timekeeping for grant eligible employees leaves the County susceptible to improper reporting of expenditure amounts relating to the grant. Effect Potential inaccurate expenditure reporting in the SEFA schedule. Repeat Finding Yes, prior year finding 2021-008. Recommendation We recommend management should review the process of timekeeping for grant eligible employees for daily time input. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-006
2022-006 – Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperation Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: 4100089408 21/22 and 4100089408 R1 FY 22/23 Pass-Through Agency: Pennsylvania Department of Health Pass-Through Number(s): Not Available Award Period: 1/1/2021 – 12/31/21 Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance (Modified Opinion) Criteria or Specific Requirement Management is responsible for Internal controls to be in place to ensure expenditures are recorded accurately with appropriate expenditure amounts. Condition and Context While testing allowable costs relating to payroll expenditures, sixteen out of forty transactions were identified that could not be appropriately re-calculated per the amount that was charged to the grant. The County was not able to provide support for payroll expenditure amounts charged to the grant for part-time hourly employees. Questioned Costs Known - $27,838 Cause The lack of internal controls relating to review and approval of timekeeping for grant eligible employees leaves the County susceptible to improper reporting of expenditure amounts relating to the grant. Effect Potential inaccurate expenditure reporting in the SEFA schedule. Repeat Finding Yes, prior year finding 2021-008. Recommendation We recommend management should review the process of timekeeping for grant eligible employees for daily time input. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-005
2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Questioned Costs None. Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2021-004. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.