Finding Text
2023-101- Single Audit Reporting Package Not Filed Timely (Repeat Finding; Significant
deficiency, Compliance Finding)
Federal program information:
Funding agencies: U.S. Department of Agriculture; U.S.
Department of Treasury
Titles: Watershed Protection and Flood Prevention;
Coronavirus State and Local Fiscal Recovery
Funds; Local Assistance and Tribal
Consistency Fund.
Assistance Listings Number: 10.904; 21.027; 21.032
Award numbers and years NR229457XXXXC004; None; None; July 1,
2022 through June 30, 2023; March 1, 2021
through December 31, 2024; July 1, 2022
through June 30, 2023
Compliance Requirements: Reporting
Questioned Costs: Not applicable
Criteria: 2 CFR 200.512 of the Uniform Guidance requires that the County submit an annual single
audit reporting package and submit the data collection form prior to nine months after the end of
the audit period.
Condition: The County did not submit its single audit reporting package or data collection form
within the required deadline. The fiscal year ending June 30, 2023 general ledger accounts were
not fully closed and reconciled with prepared financial statements until September 2024. As a result,
the audit did not begin until well after the County’s reporting deadlines for fiscal year 2023. This
finding is similar to prior year finding 2022-101 and was initially reported in fiscal year 2021.
Cause and Effect: The County has a limited staff within the finance and accounting department.
As such, it is difficult for the department to close each year’s books and reconcile all accounts in a
timely manner. As a result the County was unable to meet the nine-month reporting guideline
required by the Uniform Guidance.
Auditors’ Recommendations: The County should dedicate additional resources to ensure that the
accounting records are closed and accurate financial statements are prepared within three to six
months after year end.
The County’s corrective action plan at the end of this report includes the views and planned
corrective action of its responsible officials. We are not required to audit and have not audited
these responses and planned corrective actions and therefore provide no assurances as to their
accuracy.