Finding Text
Federal Program
Coronavirus State and Local Fiscal Recovery Funds (CFDA 21.027)
Homeland Security Grant Program (CFDA 97.067)
Reporting
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
Kittson County did not submit the data collection form to the Federal Audit Clearinghouse within the required
time frame.
Questioned Costs
None
Context
The County is in violation of the reporting requirements when their audit was not completed withing the
required timeframe.
Cause
The County’s general ledger accounts were not reconciled and the County was not ready for audit.
Effect
The County was not in compliance with federal reporting requirements.
Repeat Finding
No
Recommendation
The annual County audit should be completed within the timeframe allowed by the Uniform Guidance.
Views of Responsible Officials and Planned Corrective Actions
The County Administrator will monitor the progress of the annual audit in the future so that the annual audit will
be completed on a timely basis as described in our corrective action plan.