Finding 1160221 (2024-004)

Significant Deficiency Non-Compliance Finding 2024-004 Criteria: In accordance with Title 2 CFR 200.512(a)(1), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For any 2024 submissions with fiscal periods ending between January 1, 2024 and September 30, 2024, requirement 2 CFR 200.512(1) stating that single audits are due to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after their fiscal period end date. Condition: The County’s data collection form and reporting package for the year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner. Context: This requirement applies to all auditees subject to the Single Audit Act. Effect: The County’s data collection form and reporting package were not submitted, as required under Title 2 CFR 200.512(a)(1), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Cause: Due to a delay in the audit, the timing of the Uniform Guidance audit was delayed. The County did not submit the data collection form to the Federal Audit Clearinghouse (FAC) on time. Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2023- 003. Questioned Costs: None. The finding represents a reporting issue; therefore, no questioned costs are applicable. Recommendation: Measures should be taken to ensure the audit package and the data collection form are submitted within 30 days after receipt of the auditor’s report or nine months after the end of the fiscal year end date, whichever comes first. Name of Contact Person: Meagan O’Neal, Finance Director Views of Responsible Officials and Planned Corrective Action: Management concurs with the condition noted above. Please refer to the Corrective Action Plan of this report. 177