Finding Text
2024-003 UNIFORM GUIDANCE AUDIT SUBMISSION
CONDITION: The City of Oak Hill failed to meet the audit submission deadline as set forth in the
Uniform Guidance section 200.512 “Report Submission”.
CRITERIA: Uniformed Guidance section 200.512 states in part:
“...the audit must be completed and the data collection form
described in paragraph (b) of this section and reporting package
described in paragraph (c) of this section must be submitted within
the earlier of 30 calendar days after receipt of the auditor’s
report(s), or nine months after the end of the audit period...”
CAUSE: The City does not have adequate internal controls in place to ensure that the year-end
financial statements were prepared, in their entirety, in a timely manner.
EFFECT: Because of the failure to have the year-end financial statements prepared in a timely
manner, the City failed to meet the required audit submission deadline set forth in the Uniform
Guidance.
QUESTIONED COSTS: Not Applicable
REPEAT FINDING PRIOR YEAR FINDING NUMBER
YES 2023-002
RECOMMENDATION: We recommend the City develop and adopt controls to ensure that their
financial statements are prepared in a timely manner after year-end.
VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See corrective
action plan.