Finding Text
2024-004: COVID-19 Coronavirus State and Local Fiscal Recovery Funds ALN 21.027, Late Filing of Data
Collection Form
Condition
The Town filed the data collection form one day late due to issues with the Federal Audit Clearinghouse website.
Criteria
Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are
required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the
issuance of the entity’s annual audit or nine months after the entity’s fiscal year-end (March 31st for the Town of Elkton).
Cause
Management did not complete and certify auditee portion of the form before the deadline.
Effect
The Town’s form was not submitted to the Federal Audit Clearinghouse on time.
Recommendation
Management should take steps to ensure that the form is filed timely.
Views of Responsible Officials and Planned Corrective Action
As noted above, the Town Manager had issues with submitting the report through the Federal Audit Clearinghouse
website. The Treasurer is aware that an annual audit needs to be completed for all major federal awards. She will work
with the auditing firm and the Town Manager to ensure that the report is filed by the deadline.