Finding Text
Cross County Transportation Management Association, Inc. (?Cross County?) failed to file its single audit report with the federal awarding agency in prior years. Condition The single audit report was required to be completed and filed by the earlier of 30 calendar days after the receipt of the auditor?s report, or nine months after the end of the period under audit, however, the previous single audit reports were never filed. Criteria Per 2 CFR 910.512(a)(1), the audit must be completed, and the reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor?s report, or nine months after the end of the audit period. Cause Cross County was not aware of requirement. Effect or Potential Effect Absence of reporting could result in lack of up-to-date information provided to federal agencies and potential impacts on grant funding. Recommendation We recommend that Cross County establishes procedures and controls to ensure all required single audit reports are filed and filed timely. Views of Responsible Officials Cross County acknowledges the prior single audit reports were never previously filed with the federal awarding agency. However, Cross County was not aware this was a requirement as the previous accounting firm indicated the filing was not required. Going forward, Cross County will ensure timely filing to the federal clearinghouse will be completed.