Finding Text
Highway Planning and Construction – AL# 20.205, Late Filling of Data Collection Form Condition The Town did not submit the data collection form for the year ended June 30, 2024 timely. For June 30, 2024 year-end audits, under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to submit the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or nine months after the entity’s fiscal year-end. Criteria The Town is required to submit the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the Town’s annual audit or nine months after the Town’s fiscal year-end. Cause The data collection form was not filed timely due to the timing of the issuance of the Town’s ACFR. Effect The Town's form will be submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the Town. Recommendation Management should take steps to ensure that the form is filed in a timely manner. Repeat Finding Similar conditions were present in the prior year. See finding 2023-003 in Summary Schedule of Prior Audit Findings. View of Responsible Officials and Planned Corrective Action Management acknowledges the findings and will continue to work to ensure the reports are filed in a timely manner.