Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.
Reference Number
2024-002 – Delays in Financial Reporting
Evaluation of Finding
Material Weakness and Noncompliance
Criteria
Management is responsible for providing timely and accurate financial information. Because the County has expended over $750,000 in federal awards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires non-federal entities to submit their financial statements and single audit reports to the Federal Audit Clearinghouse (FAC) 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.
Condition
The County did not submit its financial statements and single audit reports to the FAC within the required timeframe for the fiscal year ended June 30, 2024. The financial statements and single audit reports were submitted after the deadline of March 31, 2025.
Cause of Condition
The County has experienced delays during their Annual Comprehensive Financial Report (ACFR) preparation. Updating financial records necessitates comprehensive data reconciliation and validation exercise. Ensuring that all financial data is accurate and up-to-date is critical, but this process is labor-intensive and prone to unexpected complications, further extending the preparation timeline to implement any required changes.
Effect or Potential Effect of Condition
The late submission of the financial statements and single audit reports impairs the ability of the federal awarding agencies and pass-through entities to monitor the County’s compliance with federal requirements and to make informed decisions regarding the continuation or modification of federal awards. The late submission also results in noncompliance with the Uniform Guidance, and increases the risk of fraud, waste, and abuse of federal funds.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED)
Context
The County’s financial statements and single audit reports are used by the federal awarding agencies and
pass-through entities to assess the non-federal entity's financial condition, internal controls, and compliance with federal requirements.
Questioned Costs
No questioned costs noted.
Repeat Finding
This is not a repeat finding.
Recommendation
The County should look at increasing the amount of experienced finance staff to help facilitate
year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported.
Views of Responsible Officials
The County concurs with this finding and cause of condition. The Auditor-Controller's office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner.