Finding Text
2022-003 (2021-006, 2020-007) Data Collection Form: Timely Submission - Material
Weakness
Criteria: The 0MB Circular A-133 and Uniform Guidance require entities who spend $750,000 or
more in federal awards to obtain a single audit and submit a data collection form either 30 days
after receipt of the auditor's report or nine months after the end of the fiscal year, whichever comes
first.
Condition: The Town has not submitted the data collection form within the specified deadline of
June 30, 2022.
Cause: The Town has had significant difficulties in retaining both a Town Clerk and Accountant
who have the capacity to prepare and analyze financial reports. This caused the audit to be delayed
and therefore a late data collection form submission.
Effect: The Town is not in compliance with the 0MB Circular A-133 and Uniform Guidance and
therefore, the Town has the possibility of not being able to renew contracts in the future.
Recommendation: We recommend that the Town plan and coordinate a single audit prior to
deadline to ensure timely submission of the data collection form.
Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.