Finding 502909 (2023-007)

Criteria: The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period Condition: Polk County did not submit the data collection form for the year ended December 31, 2023 to the Federal Audit Clearinghouse within the required time frame. Context: The County was in violation of the reporting requirements when their audit was not submitted in the required time frame. Effect: This also occurred in 2022, 2021 and 2020. Cause: The decentralized operations of the County and late availability of information delyaed the auditors in the completion of the audit report. Recommendation: The annual County audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. County’s Response: The County Finance Director will monitor the progress of the completion of financial statements and the annual audit in the future so that the audit will be completed on a timely basis as described in our corrective action plan.