Finding Text
Criteria: Federal regulations require entities expending Federal awards to comply with the applicable reporting requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). The County is responsible for monitoring its Federal award activity and ensuring required reporting is completed and submitted within the applicable deadlines. Sound internal controls require timely communication and coordination regarding Federal award activity and applicable compliance requirements. Condition: The required Federal award reporting package was not submitted within the applicable federal deadline. The timing of communication and coordination necessary to complete the required reporting and address applicable Federal compliance requirements contributed to the delay. Effect: Delayed submission of required Federal award reporting may result in noncompliance with federal reporting requirements and could affect the County's standing with Federal awarding agencies. In addition, untimely communication regarding Federal award activity and applicable compliance requirements may increase the risk that required procedures or reporting deadlines are not addressed timely. Repeat Finding: No Recommendation: Maintain timely communication and coordination throughout the reporting process to help ensure Federal award activity and applicable compliance requirements are identified and addressed timely. Establishing procedures for monitoring Federal award activity and applicable reporting deadlines may also help facilitate the timely completion and submission of required reporting. Response: The County will review its procedures for monitoring Federal award activity and applicable compliance requirements and will work to maintain timely communication and coordination with its auditors to help ensure required reporting is completed and submitted within the applicable timeframe. Questioned Costs: No questioned costs were identified.