2025-004: Significant Deficiency/Non-Compliance - Audit Completion and Submission to the Federal Governmental Compliance Area: Reporting (L) Views of Responsible Officials and Planned Corrective Actions: The Campbell County Board of Commissioners (Board) concurs with this finding and the auditor's recommendation to submit the required information in a timely manner in order to meet the nine-month submission deadline to the Federal Clearinghouse. The Board recognizes that failing to submit the audit to the Federal Clearinghouse violates federal grant terms, which may result in the withholdings of funds or the termination of awards, and will prioritize submitting the audit by the deadline to ensure compliance. Following the Fiscal Year Ended June 30, 2023, the following changes have been made to address factors that have contributed to the delays in audit submissions and improve operational efficiency: - The responsibility for coordinating audits has been assigned to the Office of the Commissioners to ensure that the audit remains on schedule. - The Chief Finance Executive position has been reinstated in the Office of Commissioners to provide guidance and support to department heads and financial personnel, ensuring the effective administration and implementation of fiscal policies, plans, and programs. - Training sessions are being offered to staff to improve their skills with the county's financial system. Training will enable them to use the system effectively and generate better reports for the audit process. - Implementation of cross-training for staff involved in the audit process to minimize the loss of institutional knowledge. The audit for the Fiscal Year Ended June 30, 2026, will be submitted prior to the federal deadline of March 31, 2027. The following individuals can be contacted for further information on the status of this corrective action: Clerk's Office: Cindy Lovelace, County Clerk Treasurer's Office: Rachael Knust, County Treasurer Commissioner's Office: Juli Pierce, Chief Finance Executive