Finding Text
2020-001, Single Audit Data Collection Form Not Filed by Due Date
Condition: The data collection form for the Single Audit ended December 30, 2020, was not submitted to the Federal Audit
Clearinghouse by September 30, 2021.
Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the
completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days
after receipt of the auditor's report or nine months after the end of the audit period.
Cause: The audit report was not issued prior to the September 30, 2021, submission date requirement. Therefore, the data
collection form required at audit completion was not filed by this date.
Effect: Miller County, Arkansas has not met the reporting requirements related to timely submission of the data
collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Miller County, Arkansas will not meet
the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package
by the due date for each of the two preceeding audit years.
Recommendation: We recommend that Miller County, Arkansas develop specific procedures to ensure that the audit
report is received prior to the September 30, reporting deadline.
Management Response: The Data Collection Form will be filed when the audit is complete.
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