Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.600, Head Start
Federal Award Identification Number and Year: 05CH010665-04-01, 2022
Finding Type – Significant deficiency in internal control over compliance
Repeat Finding - No
Criteria – The County should have procedures in place to ensure reports are submitted in a timely manner.
Condition – During our testing for Reporting, it was noted that 1 out of 5 reports selected for testing was submitted late.
Context – The required report was not submitted by the due date.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County missed the submission date, and the missed submission was not noted until the following month.
Effect – The report was submitted late.
Recommendation – The County should implement procedures to ensure reports are submitted in a timely manner.
View of Responsible Officials and Corrective Action Plan – The report in question is an annual report that was filed one month late. The late filing was due to staff turnover and new staff assigned the responsibility of filing the report only requesting access to one of the two portals necessary to file the report in a timely manner. Access to the second portal was provided after the due date of the report and, therefore, the cause has been corrected.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.600, Head Start
Federal Award Identification Number and Year: 05CH010665-04-01, 2022
Finding Type – Significant deficiency in internal control over compliance
Repeat Finding - No
Criteria – The County should have procedures in place to ensure reports are submitted in a timely manner.
Condition – During our testing for Reporting, it was noted that 1 out of 5 reports selected for testing was submitted late.
Context – The required report was not submitted by the due date.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County missed the submission date, and the missed submission was not noted until the following month.
Effect – The report was submitted late.
Recommendation – The County should implement procedures to ensure reports are submitted in a timely manner.
View of Responsible Officials and Corrective Action Plan – The report in question is an annual report that was filed one month late. The late filing was due to staff turnover and new staff assigned the responsibility of filing the report only requesting access to one of the two portals necessary to file the report in a timely manner. Access to the second portal was provided after the due date of the report and, therefore, the cause has been corrected.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Assistance Listing Number, Federal Agency, and Program Name: All major programs
Federal Award Identification Number and Year: 2022
Finding Type – Material weakness over compliance
Repeat Finding - No
Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514.
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022.
Context – The County’s single audit was not completed prior to the due date of data collection form.
Identification of How Questioned Costs Were Computed – N/A
Questioned Costs – None
Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner.
Effect – Data collection forms were not submitted on time.
Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner.
View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.