Finding Text
CFDA No. 14.228 HUD CDBG
Federal Agency Department of Housing and Urban Development
Pass-through Agency Arkansas Economic Development Commission
Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.
Condition/Context: The reporting package was not prepared within the allowed timeframe.
Effect: Union County, Arkansas filed a late submission of the data collection form and reporting package for the audit period.
Questioned Costs: None.
Cause: Union County, Arkansas was unable to prepare the package timely due to Union County, Arkansas’s financial statement audit being completed subsequent to the deadline.
Recommendation: Union County, Arkansas should work with its financial statement auditor to ensure that financial statement audits are completed in a timely manner.
Views of Responsible Officials: Union County, Arkansas recognizes the importance of complying with the requirements of the Uniform Guidance and the need for a timely submission of the data collection form and reporting package. Union County, Arkansas is audited by Arkansas Legislative Audit and will work with auditors to ensure timely completion of its financial statement audits. See also corrective action plan.