Finding 1163426 (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 9 months after the end of the audit report. Condition: Pennington County did not submit the data collection form to the Federal Audit Clearinghouse within the required time frame. Context: The 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 was an isolated instance of late reporting that is not expected to reoccur. Cause: Delays in completeness of information resulted in late reporting. Recommendation: The annual County audit should be completed within 9 months of the fiscal year end to allow for timely submission of the data collection form and reporting package. County’s Response: The County Auditor/Treasurer 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.