FAC Explorer

Finding 44560 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-08-13
Audit: 46802
Organization: Jefferson County, Florida (FL)
Auditor: Moran & Smith LLP

AI Summary

  • Issue: The data collection form was submitted late, violating the requirement to file within 9 months after the fiscal year end.
  • Impact: This late submission leads to noncompliance with federal guidelines, potentially affecting relationships with grantor agencies.
  • Follow-up: Management needs to review and improve procedures to ensure timely filing of the data collection form in the future.

Finding Text

Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.

Corrective Action Plan

Finding 2022-002 states "in accordance with Uniform Guideline 2 CPR 200.512(a), the audit package and data collection form shall be submitted 30 days after the receipt of the auditor's report, or 9 months after the end of the fiscal year, whichever comes first". This refers to the timely filing of summarized financial data to the Federal Audit Clearinghouse. The County's external auditor did not finalize the Comprehensive Annual Financial Report (CAFR) until months after the required June 30th deadline. Technically we could have met this requirement by submitting financial data that was not audited. We did not feel it prudent, nor did we feel comfortable submitting un-audited data. We feel that moving forward, a timely CAFR should remedy this finding.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 44561 2022-002
    Significant Deficiency
  • 44562 2022-002
    Significant Deficiency
  • 44563 2022-002
    Significant Deficiency
  • 44564 2022-002
    Significant Deficiency
  • 44565 2022-002
    Significant Deficiency
  • 44566 2022-002
    Significant Deficiency
  • 44567 2022-002
    Significant Deficiency
  • 44568 2022-002
    Significant Deficiency
  • 44569 2022-002
    Significant Deficiency
  • 44570 2022-002
    Significant Deficiency
  • 44571 2022-002
    Significant Deficiency
  • 44572 2022-002
    Significant Deficiency
  • 44573 2022-002
    Significant Deficiency
  • 49538 2022-002
    Significant Deficiency
  • 49539 2022-002
    Significant Deficiency
  • 621002 2022-002
    Significant Deficiency
  • 621003 2022-002
    Significant Deficiency
  • 621004 2022-002
    Significant Deficiency
  • 621005 2022-002
    Significant Deficiency
  • 621006 2022-002
    Significant Deficiency
  • 621007 2022-002
    Significant Deficiency
  • 621008 2022-002
    Significant Deficiency
  • 621009 2022-002
    Significant Deficiency
  • 621010 2022-002
    Significant Deficiency
  • 621011 2022-002
    Significant Deficiency
  • 621012 2022-002
    Significant Deficiency
  • 621013 2022-002
    Significant Deficiency
  • 621014 2022-002
    Significant Deficiency
  • 621015 2022-002
    Significant Deficiency
  • 625980 2022-002
    Significant Deficiency
  • 625981 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $134,673
16.738 Edward Byrne Memorial Justice Assistance Grant Program $85,784
21.019 Coronavirus Relief Fund $79,693
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $78,648
16.575 Crime Victim Assistance $66,782
90.404 2018 Hava Election Security Grants $52,019
97.042 Emergency Management Performance Grants $45,058
16.710 Public Safety Partnership and Community Policing Grants $40,591
93.563 Child Support Enforcement $32,518