Finding 9484 (2023-001)

Federal program information: Funding agency: All Major Programs Pass-through entity: All Major Programs Title: All Major Programs Assistance listing number: All Major Programs Award period and number: All Major Programs Criteria: According to Section 200.512(a) of the Uniform Guidance, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition/Context: The County’s Single Audit reporting package for the fiscal year ended June 30, 2022 was prepared, however, was not officially submitted to the Federal Audit Clearinghouse within the nine months after the County’s fiscal year end. Known Questioned Costs Exceeding $25,000: None. Cause and Effect: Although the County has internal controls to ensure timely and accurate financial reporting, the Single Audit reporting package was not certified and submitted in the Federal Audit Clearinghouse website. As a result, the Single Audit reporting package was not submitted within nine months after the end of the County’s fiscal year ended June 30, 2022. Auditor’s Recommendations: Implement procedures to ensure that the Single Audit reporting package is certified and submitted to the Federal Audit Clearinghouse within the timeframe allowed under the Uniform Guidance. Management’s Response: The Finance Division will strengthen its existing internal controls over financial reporting by including calendar reminders to confirm all subsequent reporting on the audited financial statements and federal grants are completed by the various deadlines. The process will include communicating with the auditors to ensure both parties complete their respective responsibilities for the various reporting requirements. The Finance Division Director expects this deficiency to be resolved by June 30, 2024.