Finding Text
Condition: The County did not ensure its Data Collection Form was submitted to the Federal Audit Clearinghouse in a timely manner. Criteria: 2 CFR 200.512 requires the Data Collection Form to be submitted within 9 months after the end of the audit period. Effect: The County is not in compliance with the Single Audit Act and Uniform Guidance regulations. Cause: In our discussions with the County Officials, they stated the county very seldom reaches the Single Audit Act threshold of spending $750,000 in Federal Awards and was not aware the Data Collection Form was required and therefore was not aware of the 9 month after the end of the audit period reporting requirement. Questioned Cost: The finding did not result in questioned cost. Recommendations: We recommend the County Commission instruct the County Clerk to ensure when the County spends more than $750,000 in Federal Awards, an audit is requested in sufficient time to complete the audit and submit the Data Collection Form, before the 9 month after the end of the audit period. Managements Response: The County Commission agreed with the audit finding and has implemented a process to ensure Data Collection Form information is submitted within the 9 month time frame.