Finding 962999 (2019-001)

2019-001 Untimely Single Audit Report Submission Federal Program – Capitalization Grants for Clean Water State Revolving Funds Criteria According to 2 CFR 200.512, the Uniform Guidance requires that a single 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 to the Federal Clearinghouse 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition We noted during our audit that the City of McComb’s 2019 fiscal year Uniform Guidance audit and the reporting package were not submitted to the Federal Clearinghouse within nine (9) months of the City of McComb’s September 30, 2019 fiscal year end. Cause The City of McComb completed its Uniform Guidance audit more than nine (9) months after its September 30, 2019 fiscal year end. Effect The City of McComb is not in compliance with report submission requirements to the Federal Clearinghouse. Questioned Costs None. Context/Proper Perspective Not applicable. Element of Finding This finding is not a repeat finding. Recommendation We recommend that management establish procedures to ensure the Uniform Guidance required audit is completed in a timely manner so that the City of McComb’s audit report and other required items of the reporting package are submitted to the Federal Clearinghouse 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. View of Responsible Official of the City of McComb The management of the City of McComb agrees with the finding. See accompanying corrective action plan.