Finding Text
Timely Filing of Single Audit Report
Type of Finding
Other Matter
Criteria or Specific Requirement
According to 2 CFR 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period.
Condition and Context
The DCF has not been submitted by its due date of September 30, 2022.
Cause
Delays in the federal single audit process led to the delay in the federal single audit being completed.
Effect or Potential Effect
Delays in the single audit resulted in the FAC deadline being missed. Failure to submit the single audit report timely constitutes noncompliance with federal audit requirements. No questioned costs are reported as this requirement is administrative in nature.
Recommendation
The County should implement formal internal control policies and procedures to rectify the conditions noted above.
Views of Responsible Official
Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.