Finding Text
2023-003: COVID-19 Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027, Highway
Planning and Construction – AL# 20.205, Late Filling of Data Collection Form
Condition
The Town did not submit the data collection form for the year ended June 30, 2023 timely.
Criteria
For June 30, 2023, year-end audits, under the requirements in the Uniform Guidance and the Office of Management and
Budget (OMB), all entities are required to submit the annual data collection form with the Federal Audit Clearinghouse
the earlier of either 30 days after the issuance of the entity’s annual audit or nine months after the entity’s fiscal year end.
Cause
Management did not complete and certify their portion of the form before the deadline. Form cannot be completed
before audit is issued.
Effect
The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit
requirements for the Town.
Recommendation
Management should take steps to ensure that the form is filed timely.
Views of Responsible Officials and Planned Corrective Action
We agree with the finding and will ensure the reports are filed in a timely manner