Finding 1141761 (2022-101)

Finding 2022-101 Single Audit Reporting Package Not Filed Timely (Repeat Finding) (Material Weakness, Compliance Finding) Assistance Listing Number: 21.027 Cluster Title: N/A Program Titles: Coronavirus State and Local Fiscal Recovery Fund Federal Agency: U.S. Department of the Treasury Award Year: 2021 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. Condition and context: The County’s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse within nine months after the County’s year-end. This finding is similar to prior year finding 2021-101. 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.