Finding 1162991 (2024-002)

Criteria: The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: Red Lake County did not submit the data collection form to the Federal Audit Clearinghouse within the required time frame. Context: Red Lake County was in violation of the reporting requirements when their audit was not completed until 11 months after the end of the fiscal year. Effect: This instance of later reporting is not expected to reoccur. Cause: Delays in completeness of information resulted in late reporting. Recommendation: The annual County audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. County’s Response: The late audit report was beyond the control of the County. The County Auditor will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our Corrective Action Plan.