Criteria: The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: Clearwater County did not submit the data collection form to the Federal Audit Clearinghouse within the required time frame. Context: Clearwater County was in violation of the reporting requirements when their audit was not completed until ten months after the end of the fiscal year. Effect: This instance of late reporting is not expected to happen again. Cause: Required information was not provided to the auditor in a timely manner which delayed the completion of the audit report. Recommendation: The annual county audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Clearwater County's Response: The County Auditor/Treasurer will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in the corrective action plan.