Finding Text
SECTION III – FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS
2020 - 001 - Compliance with Reporting Requirements of Single Audit - Material Weakness
Condition:
The Village failed to meet the required deadline for submitting the SF-SAC Single Audit Data Collection
Form for the year ending December 31, 2020, to the Federal Audit Clearinghouse.
Criteria:
Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SF-
SAC) must be submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the
auditor's report(s), or 9 months after the end of the audit period, whichever comes first.
Cause:
All information required for the single audit was not available to complete within the required time frame.
Effect:
Late filings with the Federal Audit Clearinghouse affect the determination of the Village being considered
a “low risk auditee” pursuant to OMB guidance.
Auditor's Recommendation:
We recommend the Village to meet the annual deadline.
Management's Response:
Yes, I am in agreement with the recommendation. As the new Manger coming on to the job in October of
2022, I am aware of this requirement and for the future years will comply with this requirement.