Finding Text
Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period.
Condition: As of May 2024, the fiscal year 2022 reporting package and data collection form had not been submitted to the Federal Audit Clearinghouse.
Cause: The City’s fiscal year 2022 audit was not completed by nine months after the end of the audit period.
Effect: The City is out of compliance with 2 CFR 200.512(a).
Recommendation: Procedures should be developed to ensure the single audit reporting package and data collection form are filed by the due date.
Response: With the January 1, 2022 simultaneous staffing turnover of Mayor, Clerk, Deputy Clerk, Water Clerk, City Judge, Court Clerk, and City Attorney, the City of Dillon was delayed in closing the fiscal year 2022 books. The City has engaged a Certified Public Accountant (CPA) to prepare the fiscal year 2023 annual financial report and an audit firm to perform the fiscal year 2023 audit, which is expected to be completed in summer 2024.