FAC Explorer

Audit 46802

FY End
2022-09-30
Total Expended
$801,795
Findings
32
Programs
9
Organization: Jefferson County, Florida (FL)
Year: 2022 Accepted: 2023-08-13
Auditor: Moran & Smith LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
44560 2022-002 Significant Deficiency - L
44561 2022-002 Significant Deficiency - L
44562 2022-002 Significant Deficiency - L
44563 2022-002 Significant Deficiency - L
44564 2022-002 Significant Deficiency - L
44565 2022-002 Significant Deficiency - L
44566 2022-002 Significant Deficiency - L
44567 2022-002 Significant Deficiency - L
44568 2022-002 Significant Deficiency - L
44569 2022-002 Significant Deficiency - L
44570 2022-002 Significant Deficiency - L
44571 2022-002 Significant Deficiency - L
44572 2022-002 Significant Deficiency - L
44573 2022-002 Significant Deficiency - L
49538 2022-002 Significant Deficiency - L
49539 2022-002 Significant Deficiency - L
621002 2022-002 Significant Deficiency - L
621003 2022-002 Significant Deficiency - L
621004 2022-002 Significant Deficiency - L
621005 2022-002 Significant Deficiency - L
621006 2022-002 Significant Deficiency - L
621007 2022-002 Significant Deficiency - L
621008 2022-002 Significant Deficiency - L
621009 2022-002 Significant Deficiency - L
621010 2022-002 Significant Deficiency - L
621011 2022-002 Significant Deficiency - L
621012 2022-002 Significant Deficiency - L
621013 2022-002 Significant Deficiency - L
621014 2022-002 Significant Deficiency - L
621015 2022-002 Significant Deficiency - L
625980 2022-002 Significant Deficiency - L
625981 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $134,673 Yes 1
16.738 Edward Byrne Memorial Justice Assistance Grant Program $85,784 Yes 1
21.019 Coronavirus Relief Fund $79,693 - 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $78,648 - 1
16.575 Crime Victim Assistance $66,782 - 1
90.404 2018 Hava Election Security Grants $52,019 - 1
97.042 Emergency Management Performance Grants $45,058 - 1
16.710 Public Safety Partnership and Community Policing Grants $40,591 - 1
93.563 Child Support Enforcement $32,518 - 1

Contacts

Name Title Type
NMBJJVXNEHF6 Kirk Reams Auditee
8503420218 Chris Moran Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The supplementary schedule of expenditures of federal award programs and state financial assistance projects includes the grant activity of Jefferson County, Florida (the County). Federal and state expenditures are presented on the modified accrual basis of accounting. The information in these schedules is presented in accordance with the requirements of Uniform Guidance and Chapter 10.550, Rules of the Florida Auditor General. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. The County for purposes of the supplementary schedule of expenditures of federal award programs and state financial assistance projects includes all the funds of the primary government as defined by GASB 14, The Financial Reporting Entity. The County has not elected to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. There were no other types of financial assistance to include endowments, insurance in effect, non-cash assistance, donated property, or free rent received or included in the schedule of expenditures of federal award programs and state financial assistance projects. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.