Finding Text
2022-001 Reporting Compliance Federal Program: United States Department of Treasury; Coronavirus State and Local Fiscal Recovery Funds; CFDA No. 21.027 Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) requires all nonfederal entities to submit quarterly financial reports within 30 days after quarter-end. Condition: The County did not submit the financial report for the second quarter 2022 by the due date required in the Uniform Guidance. Context: During the course of our single audit testing procedures, we noted the County?s quarterly financial reporting that was due on July 31, 2022 for the period of April 1 through June 30, 2022 was submitted on August 2, 2022. Cause: The second quarter 2022 financial report was filed late due to the finance department being unable to obtain the required information from various departments in a timely manner. Effect: The County is not in compliance with the reporting requirements as stipulated in the Uniform Guidance. Identification of a Repeat Finding: This finding was not a finding in FY 21. Auditors? Recommendation: We recommend that the County communicate effectively with all staff to emphasize the importance of promptly submitting financial information to the finance department in a timely manner. This will ensure that the required quarterly financial reports are filed timely as stipulated by the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: We have developed an improved procedure to ensure financial reports are submitted within the due date. Plan includes discussions with department heads in order to better improve and understand the complex reporting process that is required by the funding agency.