FAC Explorer

Finding 1457 (2022-001)

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Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-11-08
Audit: 2695
Organization: Talbot County, Maryland (MD)
Auditor: Sb & Company LLC

AI Summary

  • Issue: The County missed the deadline for filing the 2022 single audit report as required by Uniform Guidance.
  • Impact: This non-compliance indicates a lack of adequate controls and resources for timely financial reporting.
  • Next Steps: The County should implement measures to ensure future submissions meet the required deadlines.

Finding Text

Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.

Corrective Action Plan

Auditee’s Corrective Action Plan: Over a period of two years, Talbot County, Maryland experienced turnover in several key positions within the Finance Department, which included the Finance Director, Assistant Finance Director, and Grants Clerk. This transition significantly impacted the timely completion of our 2022 single audit report. Our corrective action plan has involved the implementation of clearly defined grant processes and cross training within our department that will help the County to mitigate any future impacts on the timely submission of our single audit report. Contact Person: Martha Sparks Completion Date September 2023

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $2.47M
20.509 5311 Operating Assistance $572,833
20.509 Preventative Measures $315,323
20.106 Airport Improvement Program 47 $208,309
14.000 Recovery Now Non Profit Grant $123,000
10.760 Water and Waste Disposal Systems for Rural Communities $121,718
10.760 St. Michael's Sewer System Improvement $121,718
11.419 Coastal Zone Management Administration Awards $86,660
97.042 Emergency Management Performance Grants $80,498
97.067 Homeland Security Grant Program $64,768
20.509 Mta Cares $55,338
21.027 Coronavirus State and Local Fiscal Recovery Funds $54,136
14.228 Food Program $47,637
16.034 Coronavirus Emergency Supplemental Funding Program $12,219
20.600 State and Community Highway Safety $187