Finding Text
Questioned Cost - None Repeat Finding - No. Criteria Office of Management and Budget (OMB) Uniform Guidance 2 CFR 200.512(1) requires the County to submit its Single Audit Reporting Package to the federal clearinghouse no later than 9 months after fiscal year-end, unless the County’s federal oversight agency approves an extension of this deadline. Condition Audit reports were not filed timely with the Federal Audit Clearinghouse (FAC). Cause The late completion of the County’s audit contributed to the late submission of its Single Audit Reporting Package. Effect The late submission affects all federal programs the County administers. However, this finding does not result in a control deficiency in internal controls over compliance or noncompliance for the individual federal programs, as this was not caused by the programs’ administration. Recommendation The County should improve its financial reporting process so that it can submit its Single Audit Reporting Package to the federal clearinghouse no later than 9 months after fiscal year-end. Views of Responsible Official(s) See Auditee’s Corrective Action Plan