Finding Text
Criteria: In accordance with federal regulations (Uniform Guidance 2 CFR 200), recipients of
federal awards are required to submit their single audit within the stipulated timeframe, usually
nine months after the end of the fiscal year.
Condition: During the 2021 audit, it was identified that the organization failed to submit its single
audit report for the fiscal year ending December 31, 2021 within the required timeframe, which is
a violation of the Uniform Guidance requirements.
Effect: The late submission of the single audit report has resulted in a breach of compliance with
federal regulations. This non-compliance has the potential to disallow funding from federal
agencies.
Cause: The delay in submitting the single audit report was primarily attributed to a change in
auditor with little notice and the search for a replacement auditor took longer than expected.
Recommendation: We recommend the County develop a system of monitoring grant
requirements and establish a timeline for meeting deadlines related to reporting in compliance
with the Uniform Guidance.
Views of responsible official and planned corrective actions:
The County will begin tracking grant receipts and expenditures through the County Judge’s office
and put checks and balances in place with duplicate tracking by the County Treasurer. Grants will
be tracked in an excel spreadsheet by State and Federal grant expenditures to ensure that the
County is overseeing grants in a way that it will be prepared in the event that a single audit is
triggered in any given year.