Finding Text
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.