Finding Text
Finding 2021-101 Single Audit Reporting Package Not Filed Timely (Repeat Finding) (Material
Weakness, Compliance Finding)
Assistance Listing Number: 21.019
Cluster Title: N/A
Program Titles: Coronavirus Relief Funds
Federal Agency: U.S. Department of Treasury
Award Year: 2020
Award Number: None
Compliance Requirement: Reporting
Question Costs: None
Criteria: The terms of the County’s federally funded grants and contracts and the Uniform Guidance
require the submission of a single audit reporting package to the Federal Audit Clearinghouse within
nine months of the auditees’ fiscal year-end. A six (6) month extension was provided due to the
Covid-19 pandemic.
Condition and context: The County’s single audit reporting package for the fiscal year ended June
30, 2021, was not submitted to the Federal Audit Clearinghouse within nine months after the
County’s year-end or within the extended period. This finding is similar to prior year finding 2020-
101.
Cause: The cause was a continued lack of resources devoted to the accounting and year-end
closing.
Effect: The effect is the untimely submission of the single audit reporting package resulting in
noncompliance with federal requirements.
Recommendation: We recommend that the County evaluate its resources necessary to complete
the year-end closing and financial reporting process and consider the need to devote additional
resources to the financial reporting process. Doing so will improve the timeliness of the
County’s submittal to the Federal Audit Clearinghouse.
County’s Response: The County’s responsible officials’ views and planned corrective action are in
its corrective action plan at the end of the report.