Finding Number: 2025-005 Finding Title: Late Financial Reporting 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 9 months after the end of the audit period. Condition: Polk County did not submit the data collection form for the year ended December 31, 2025, to the Federal Audit Clearinghouse within the required time frame. Context: The County was in violation of the reporting requirements when their audit was not submitted in the required time frame. Effect: This also occurred for the year ended December 31, 2023. Cause: The decentralized operations of the County and late availability of information delayed the auditors in the completion of the audit report. Recommendation: The annual County audit should be completed within 9 months of the fiscal year end to allow for timely submission of the data collection form and reporting package. County’s Response: The County Finance Director will monitor the progress of the completion of financial statements and the annual audit in the future so that the audit will be completed on a timely basis as described in our corrective action plan.