Finding 383491 (2022-004)

-
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2024-03-21
Audit: 296550
Organization: Village of Vinton, Texas (TX)

AI Summary

  • Core Issue: The Village missed the deadline to submit the data collection form to the Federal Audit Clearinghouse for FY 2021.
  • Impacted Requirements: Compliance with federal regulations under Uniform Guidance 2 CFR 200.512(a) was not met.
  • Recommended Follow-Up: Ensure timely submission of the data collection form in future reporting periods as per federal guidelines.

Finding Text

2022-004 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first, in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: For the fiscal year ended September 30, 2021, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2022, in accordance with the federal requirements. Cause: The Village fell behind in completing its financial reporting duties due in large part to the declaration of the COVID-19 pandemic. The Village had to spend time addressing issues related to the pandemic and operations while only limited personnel were available. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2021 and future submissions applicable to FY 2022. Repeat Finding: No Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.

Corrective Action Plan

2022-004 – All Federal Programs – Compliance – Data Collection Form Finding: For the fiscal year ended September 30, 2021, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2022, in accordance with the federal requirements. Correction Action: The Village will ensure the data collection form for the fiscal year ending September 30, 2023 is submitted before the required due date of June 30, 2024. Responsible Parties: Village Administrator, Community and Economic Development Coordinator and Accounting Department. Anticipated Completion Date: June 2024

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
66.202 Congressionally Mandated Projects $729,569
10.760 Water and Waste Disposal Systems for Rural Communities $284,410
20.205 Highway Planning and Construction $215,913
66.458 Capitalization Grants for Clean Water State Revolving Funds $27,122
21.019 Coronavirus Relief Fund $4,960