Finding Text
2021-003 All Federal Programs - Compliance - Data Collection Form
Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse
30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first
in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a).
Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit
by the required due date, June 30, 2022, in accordance with the federal requirements.
Cause: The County fell behind in completing its financial reporting duties. Several factors contributed to the
County missing crucial reporting deadlines. The ongoing pandemic exacerbated the County’s situation. The prior
audit was not completed until August 2023.
Effect: The County is not in compliance with federal requirements.
Questioned Costs/Basis: N/A.
Context: One out of one required submissions for FY 2021 and future submissions applicable to FY 2022 and
2023.
Repeat Finding: Yes. 2020-004.
Recommendation: We recommend the County submit the data collection form upon completion of the audit for
the fiscal year ended September 30, 2021 and make a plan to get up to date on all subsequent submissions.
Management Response: The County intends to submit the data collection form upon completion of the 2021
Audit and will continue to work towards getting up to date on all subsequent submissions.