Finding Text
Federal Program: United States Department of Treasury; Coronavirus State and Local Fiscal Recovery Funds; Federal Assistance Listing 21.027
Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) requires all nonfederal entities to submit quarterly financial reports within 30 days after quarter-end.
Condition: The County did not submit the financial report for the third quarter 2022 by the due date required in the Uniform Guidance.
Cause: The third quarter 2022 financial report was filed late due to the finance department being unable to obtain the required information from various departments in a timely manner.
Effect: The County is not in compliance with the reporting requirements as stipulated in the Uniform Guidance.
Context: During the course of our single audit testing procedures, we noted the County’s quarterly financial reporting that was due on October 31, 2022 for the period of July 1 through September 30, 2022 was submitted on November 1, 2022.
Auditors’ Recommendation: We recommend management communicate effectively with all staff to emphasize the importance of promptly submitting financial information to the finance department in a timely manner. This will ensure that the required quarterly financial reports are filed timely as stipulated by the Uniform Guidance.
Views of Responsible Officials and Planned Corrective Actions: We have developed an improved procedure to ensure financial reports are submitted within the due date. The plan includes discussions with department heads in order to better improve and understand the complex reporting process that is required by the funding agency. Also, finance staff will contact the departments well in advance of the due date of the report to receive the necessary information. This procedure was implemented after discovery of the late filing of the quarterly financial reporting that was due on October 31, 2022.
Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2022-001.